Impacto de la NIC 16 en pymes manufactureras: caso Cuenca-Ecuador

Abstract

This presents the results obtained of research to 172 manufacturing companies of the city of Cuenca of which alone just 90% of large companies, 63% of medium-sized companies, 39% of small businesses and 6% of micro-enterprises, applied IAS 16 property, plant and equipment, equally the companies that not implemented the IAS 16 by was the ignorance of the standard and lack of economic resource.